FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM

Theory of the firm: Managerial behavior, agency costs and ownership structure

1976 • 62,465 citations

The Nature of the Firm

1937 • 23,029 citations

Separation of Ownership and Control

1983 • 18,225 citations

Production, Information Costs and Economic Organization

1996 • 9,220 citations

Agency Problems and Residual Claims

1983 • 4,691 citations

Have Financial Statements Lost Their Relevance?

1999 • 1,950 citations

The Boundaries of Financial Reporting and How to Extend Them

1999 • 1,917 citations

The relevance of the value-relevance literature for financial accounting standard setting

2001 • 1,866 citations

The relevance of the value relevance literature for financial accounting standard setting: another view

2001 • 1,616 citations

Corporate Stakeholders and Corporate Finance

1987 • 1,216 citations

On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research

1989 • 1,181 citations

Financial Reporting: An Accounting Revolution.

1982 • 1,046 citations

The Theory and Measurement of Business Income

1961 • 990 citations

FAIR VALUE ACCOUNTING: EVIDENCE FROM INVESTMENT SECURITIES AND THE MARKET VALUATION OF BANKS

1994 • 680 citations

The normative origins of positive theories: Ideology and accounting thought

1982 • 625 citations

Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates

1998 • 593 citations

The analysis and use of financial statements

1993 • 562 citations

Stakeholders' implicit claims and accounting method choice

1995 • 533 citations

Untitled

1998 • 533 citations

Business Analysis and Valuation : Using Financial Statements

2010 • 513 citations

Organizational forms and investment decisions

1985 • 483 citations

Accounting, evaluation, and economic behavior

1966 • 479 citations

Revaluations of fixed assets and future firm performance: Evidence from the UK

1999 • 444 citations

Fair value disclosures by bank holding companies

1996 • 415 citations

Smoothing income numbers : objectives, means, and implications

1981 • 414 citations

Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows

1995 • 398 citations

Value-Relevance of Banks' Fair Value Disclosures Under SFAS No. 107

1998 • 385 citations

Paper Prophets: A Social Critique of Accounting

1985 • 384 citations

Value-relevance of banks' derivatives disclosures

1996 • 374 citations

Theory of the measurement of enterprise income

1970 • 324 citations

The incremental information content of cash-flow components

1990 • 300 citations

AN EMPIRICAL INVESTIGATION OF PENSION FUND PROPERTY RIGHTS

1986 • 296 citations

Relative Measurement Errors among Alternative Pension Asset and Liability Measures

2016 • 198 citations

Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience

1995 • 193 citations

Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107

2016 • 187 citations

Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis

1995 • 160 citations

Fair Values of Equity and Debt Securities and Share Prices of Property-Liability Insurers

1995 • 152 citations

Fixed Asset Revaluations and Managerial Incentives

1992 • 143 citations

The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds

2003 • 141 citations

The market valuation of accounting information: The case of postretirement benefits other than

1993 • 110 citations

Asset Revaluations and the Mitigation of Underinvestment

1992 • 102 citations

Fixed Asset Revaluation and Equity Depletion in the UK

2000 • 101 citations

Incremental Information Content of Statement 33 Disclosures

1983 • 98 citations

An examination of the voluntary recognition of acquired brand names in the United Kingdom

1999 • 81 citations

The SEC's Ban on Upward Asset Revaluations and the Disclosure of Current Values

1992 • 73 citations

Accounting Numbers and Economic Values

1982 • 50 citations

MARX AND ACCOUNTING

1999 • 49 citations

GOODWILL

1998 • 25 citations

The Reliability of Fair Value vs. Historical Cost Information: Evidence from Closed-End Mutual Funds

2002 • 18 citations

Market-value accounting: benefits, costs and incentives

1989 • 14 citations

Market—Value Accounting by Banks: Benefits, Costs and Incentives

1990 • 4 citations

Deleted Work

1955 • 0 citations